DETERMINAN PENGANGGARAN, SISTEM PENGENDALIAN INTERNAL, KEJELASAN SASARAN ANGGARAN, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA

Abstract

This research aimed to find out the effect of budgeting determinant, internal system control, clarity of budget targets, and the use of information technology on the performance accountability of the Surabaya city government. This research used a quantitative method. The sample collection tehnique of this research used the purposive sampling tehnique. The purposive sampling of this researchused respondents with specific criteria. Meanwhile, the information source were intentionally selected according to determined criteria. Meanwhile, the data collection technique of this research used survey methods with distributed questionnaires with structural questions. The analysis method of this research used multiple linear regressions analysis with SPSS application 24 version.The research result showed that budgeting determinant had positive effect on the Surabaya city government’s performance accountability., internal system control had positive effect on the Surabaya city government’s performance accountability, clarity of budget targets had positive effect on the Surabaya city government’s performance accountability, and information technolology had positive effect on the Surabaya city government’s performance accountability.
Keywords: budgeting, internal system control, clarity of budget targets, the use of information technology, performance accountability